Slack Inducing Scheme, Idealism, and Budget Emphasis Upon the Budgetary Slack Behavior at PT BANK NTT
Christian Timotius Peilouw1, *, Fransiscus Nicodemus Naiola1, Clara Margilina Reinamah1
1Accounting Departement, State Polytechnic of Kupang, Kupang, Indonesia
*Corresponding author. Email: firstname.lastname@example.org
Christian Timotius Peilouw
Available Online 30 December 2022.
- 10.2991/978-2-494069-83-1_14How to use a DOI?
- Slack Inducing Scheme; Idealism; Budget Emphasis; Budgetary Slack Behaviour
This research is aimed to collect more empirical evidences on the Slack Inducing Scheme Idealism and Budget Emphasis upon the Budgetary Slack Behaviour. The research employs the population of all employees in PT. Bank NTT (main branch office) utilizing stratified random sampling over 136 employees. The research occupies surveys as its’ method and each hypothesis was tested through double regression analysis in statistic measurements using SPSS 2020 version of 26.0. Statistics analysis shows that Slack Inducing Scheme and Budget Emphasis positively affect Budgetary Slack Behaviour. While Idealism can negatively affect the Budgetary Slack Behaviour.
- © 2022 The Author(s)
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Cite this article
TY - CONF AU - Christian Timotius Peilouw AU - Fransiscus Nicodemus Naiola AU - Clara Margilina Reinamah PY - 2022 DA - 2022/12/30 TI - Slack Inducing Scheme, Idealism, and Budget Emphasis Upon the Budgetary Slack Behavior at PT BANK NTT BT - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022) PB - Atlantis Press SP - 76 EP - 80 SN - 2352-5398 UR - https://doi.org/10.2991/978-2-494069-83-1_14 DO - 10.2991/978-2-494069-83-1_14 ID - Peilouw2022 ER -